- Tytuł:
- Management accounting instruments as a security engineering tools used in solving crisis problems
- Autorzy:
- Kuczyńska-Cesarz, Anna
- Powiązania:
- https://bibliotekanauki.pl/articles/1537545.pdf
- Data publikacji:
- 2020
- Wydawca:
- Centrum Rzeczoznawstwa Budowlanego Sp. z o.o.
- Tematy:
-
security engineering
management instruments
management accounting
budgeting
performance budget
inżynieria bezpieczeństwa
instrumenty zarządzania
rachunkowość zarządcza
budżet zadaniowy
asygnowanie - Opis:
- Managing organizations means taking lots of decisions based on information contained mainly in the accounting books and financial statements. The processing of this information for decision-making purposes is the domain of management accounting, offering managers a number of decision-making tools described in this article to help overcome difficulties (threats), also known as crisis situations. From the presented management tools (security engineering tools) budgeting with attention to the creation of a budget in the enterprise (traditional budget and budget based on activity-based costing) and task-based budget in public finance sector units has been characterized. Both budgets were compared, taking into account common features. The comparison shows that budgeting based on activity-based costing and task-based budgeting are instruments combining goals with the tasks of the organization and the efficiency of using the resources available.
- Źródło:
-
Inżynieria Bezpieczeństwa Obiektów Antropogenicznych; 2021, 1; 29-41
2450-1859
2450-8721 - Pojawia się w:
- Inżynieria Bezpieczeństwa Obiektów Antropogenicznych
- Dostawca treści:
- Biblioteka Nauki
Artykuł